Tata Consultancy Services Limited (TCS) is the appellant in this case. TCS was availing business premises provided by a corporate debtor. A dispute arose regarding the applicability of Section 14 of the Insolvency and Bankruptcy Code (IBC) 2016. The National Company Law Tribunal (NCLT) and the National Company Law Appellate Tribunal (NCLAT) ruled against TCS. TCS appealed to the Supreme Court, arguing that the tribunals misread Section 14 of the IBC. Specifically, TCS contends that the moratorium under Section 14 should not apply to the business premises it was availing from the corporate debtor. The NCLAT order being appealed is dated 24 June 2020 in Company Appeal (AT)(Insolvency) No 237 of 2020.

Tata Consultancy Services Limited (TCS) is the appellant in this case. TCS was availing business premises provided by a corporate debtor. A dispute arose regarding the applicability of Section 14 of the Insolvency and Bankruptcy Code (IBC) 2016. The National Company Law Tribunal (NCLT) and the National Company Law Appellate Tribunal (NCLAT) ruled against TCS. TCS appealed to the Supreme Court, arguing that the tribunals misread Section 14 of the IBC. Specifically, TCS contends that the moratorium under Section 14 should not apply to the business premises it was availing from the corporate debtor. The NCLAT order being appealed is dated 24 June 2020 in Company Appeal (AT)(Insolvency) No 237 of 2020.